Are catering services for children in kindergartens and schools exempt from VAT in Ukraine?

• Services of providing food for children in preschools, schools, and healthcare institutions are exempt from VAT.
• The provision of social services to homeless individuals, including food and accommodation, is exempt from taxation.
• Services provided to individuals in penitentiary institutions, such as food, clothing, and communication services, are exempt from taxation.
• Services provided to individuals in rehabilitation institutions, social service centers, and other organizations funded by the state are exempt from taxation.
• Services provided to veterans, elderly individuals, and individuals with disabilities in various institutions, such as sanatoriums and nursing homes, are exempt from taxation.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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